- 5 - petitioner, Mr. Corley did not provide any financial assistance to petitioner for her benefit, nor did he provide any child support to petitioner until ordered to do so by the circuit court in the final default judgment of dissolution of marriage. During the years in issue, petitioner’s grandmother was an elderly woman who had no source of income other than Social Security benefits. Petitioner’s grandmother received Social Security benefits in the gross amounts (i.e., before the withholding of Medicare premiums) of $8,028 in 1995, $8,236 in 1996, $8,473 in 1997, and $8,651 in 1998. Petitioner’s grandmother expended some portion of her Social Security benefits to help support herself, to help maintain the South Parsons Avenue residence, and to help support petitioner and her children. Petitioner filed Federal income tax returns for the years in issue. On each of those returns, petitioner reported her filing status as head-of-household. On her returns for 1995 through 1997, petitioner claimed dependency exemptions for Henry, Ceola, and her grandmother; on her return for 1998, petitioner claimed dependency exemptions for only Ceola and her grandmother. Also on her returns for 1995 through 1997, petitioner claimed the earned income credit based on two qualifying children (Henry and Ceola); on her return for 1998, petitioner claimed the earned income credit based on only one qualifying child (Ceola).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011